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Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter V PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH This
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Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... Special provision for payment of tax by a supplier of online information and database access or retrieval services 14. (1) On supply of online information and database access or retrieval services by any person located in a non-taxable territory and received by a non-taxable online recipient, the supplier of services located in a non-taxable territory shall be the person liable for paying integrated tax on such supply of services: Provided that in the case of supply of online information and dat .....

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Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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..... h services; (c) the intermediary involved in the supply does not authorise delivery; and (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services. (2) The supplier of online information and database access or retrieval services referred to in sub-section (1) shall, for payment of integrated tax, take a single registration under the Simplified Registration Scheme to be notified by the Government: Provided that any pe .....

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Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

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